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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Community Service and Engagement Journal of Economics and Social Sciences JAKBS Jurnal Ilmiah Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Fauzan Akbar Albastiah
Universitas Bina Sarana Informatika
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BANK UMUM SYARI’AH DIINDONESIA TAHUN 2018-2020 Fauzan Akbar Albastiah; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4900

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’ah di Indonesia data penelitian berasal dari laporan keuangan dan Sustainability report Bank Umum Syari’ah di Indonesia tahun 2018-2020. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa penerapan green accounting, green banking dan corporate social responsibility berpengaruh positif signifikan terhadap kinerja keuangan. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan, serta jumlah sampel dan populasi yang diteliti hanya Bank Umum Syari’ah di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan.
SOSIALISASI DIGITAL BRANDING BAGI PEMILIK USAHA KECIL DAN MENENGAH DI LINGKUNGAN LEMBAGA PEMBERDAYAAN MASYARAKAT REMPOA MELALUI MEDIA SOSIAL Rd. Bily Parancika; Fauzi Isnaen; Fauzan Akbar Albastiah; Warsono Warsono
Journal of Community Service and Engagement Vol. 2 No. 6 (2022): June 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i6.140

Abstract

With the increasingly sophisticated development of the times, there is no need to worry about where to do business because now everything can be done online. One technique that can be used when starting a small and medium business is digital branding. Digital branding makes it possible for business owners to be able to expand their market because this branding activity can be carried out more easily and reach more audiences. Thus, the Socialization of Digital Branding for Small and Medium Business Owners within the Rempoa Community Empowerment Institution through Social Media can help the community within the Rempoa Community Empowerment Institution in improving the community's economy and can make the community more productive. The method of implementing the activities carried out is in the form of sharing seasons, education, and providing materials based on several theories and experiences they have online through the zoom application.
SOSIALISASI PEMANFAATAN ZOOM MEETING BAGI PENGAJAR TPQ DARUL HIKMAH Rd. Bily Parancika; Fauzi Isnaen; Fauzan Akbar Albastiah; Warsono Warsono
Journal of Community Service and Engagement Vol. 2 No. 5 (2022): October 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i5.148

Abstract

The current COVID-19 pandemic has made face-to-face learning into online learning. The students, teachers and administrators must conduct online learning and teaching using online media facilities. The online media used for learning uses zoom because it is more familiar and has many users, so socialization is needed for the use of zoom. The online learning that has been carried out at this time has made student learning possible, and is not constrained by the use of media to carry out learning. However, at this time the teachers and students of TPQ Darul Hikmah who carry out learning and teaching, it is necessary to use Zoom Meetings to interact so that learning can be carried out effectively. The problem so far is that teachers and students only use communication media with Whatsapp, making it difficult for students to absorb the material presented by the teacher because there is no audio and visual interaction and communication via Zoom Meeting. The method of implementing this training activity is carried out online. The output results are the publication of articles in accredited national journals and an increase in the knowledge, skills of TPQ Darul Hikmah teachers and students. Therefore, there needs to be socialization of the use of Zoom Meetings so that teachers can teach students with audio and visuals through Zoom Meetings so that learning can run effectively
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Fauzi Isnaen; Fauzan Akbar Albastiah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13224

Abstract

Konservatisme akuntansi merupakan reaksi kehati-hatian (Prudent reaction) dalam menghadapi ketidakpastian yang terjadi dalam aktivitas ekonomi dan bisnis. Tujuan penelitian ini adalah untuk menguji dan mengetahui pengaruh struktur kepemilikan manajerial, proporsi komisaris independen dan growth opportunities terhadap konservatisme akuntansi, objek dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017 - 2021. Metode analisis data dalam penelitian ini adalah dengan teknik analisis kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah menggunakan metode purposive sampling dengan jumlah populasi sebanyak 24 perusahaan dan sampel sebanyak 8 perusahaan. Metode analisis yang digunakan adalah metode analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis dengan program SPSS versi 29. Hasil yang didapatkan dalam penelitian ini menyimpulkan bahwa struktur kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi, proporsi komisaris independen berpengaruh signifikan terhadap konservatisme akuntansi dan growth opportunities berpengaruh signifikan terhadap konservatisme akuntansi.
Pengaruh Pertumbuhan Laba Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Sektor Industrial Dan Healthcare Yang Terdaftar Di BEI 2020-2022 Widiyastuti, Kania; Fauzan Akbar Albastiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Investor attention to the quality of a company's earnings is generally high, as they tend to prefer entities with high-quality earnings. The phenomenon of a continuous decline in profits will encourage management to engage in earnings manipulation. The purpose of this research is to determine the effect of profit growth and liquidity on earnings quality in companies in the industrial and healthcare sectors listed on the Indonesia Stock Exchange from 2020 to 2022. Using a quantitative research type with secondary data sources and the analysis method of multiple linear regression analysis, Purposive sampling refers to the selection of samples based on criteria set by the researcher. From a population of 96 companies, a sample of 32 companies was ultimately obtained, with a time series of 3 years, resulting in a total of 96. The results of the research from the t-test indicate that H0 is accepted, meaning that, partially, profit growth does not affect earnings quality. Meanwhile, for the liquidity research, H2 is accepted, indicating that, partially, liquidity has a negative impact on earnings quality. Additionally, the results from the F-test show that, simultaneously, profit growth and liquidity affect earnings quality.
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Mochammad Irfan Saputra; Fauzan Akbar Albastiah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2495

Abstract

Financial performance of a company refers to the financial results achieved from various actions taken during a specific period. These activities are recorded and summarized into data that can be used to explain the company's condition and position to relevant parties. To benefit from this process, a company requires solid and profitable financial performance. This research aims to analyze the influence of liquidity, solvency, and profitability on the financial performance of companies in the automotive and component subsector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The analysis method used is multiple linear regression analysis with a sample of nine companies selected using purposive sampling method. The data used is secondary data obtained from financial reports of companies published on the Indonesia Stock Exchange (IDX). The data were processed using Statistical Product Service Solution (SPSS) 29. The results of this study indicate that liquidity has a nonsignificant positive effect on Financial Performance. Leverage does not affect Financial Performance. Profitability has a significant positive effect on Financial Performance. Liquidity, Leverage and Profitability have a significant effect on Financial Performance
Analisis Implementasi PPh 21 Non Pegawai Melalui e-Bupot 21 Dalam Pemadanan NIK-NPWP di PT ETA Febi Pertiwi Riyanti Achmad; Fauzan Akbar Albastiah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2625

Abstract

PT ETA is a construction service company that also fulfills its tax obligations as a taxpayer, one of which is implementing the Income Tax Article 2 mechanism. Income Tax Article 21 is a type of tax that frequently undergoes refinements to facilitate its implementation. Through the Director General of Taxes Regulation Number PER-2/PJ/2024 and the integration of NIK-NPWP matching, it is expected to improve taxpayer compliance. This study aims to understand the calculation, withholding, and reporting mechanisms of Income Tax Article 21, analyze the compliance of its implementation, and prove that e-Bupot 21 can support the NIK-NPWP matching issue. The research method used is qualitative with a descriptive analysis approach through observation, interviews, and trials to objectively present the analysis results. The study results indicate that PT ETA has complied with the Director General of Taxes Regulation Number PER-2/PJ/2024 but violated Article 3 Paragraph 3 of the Republic of Indonesia Law Number 28 of 2007. Additionally, the implementation of NIK-NPWP matching in PMK 136 of 2023 has been well-executed in the 2024 tax year.
PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BANK UMUM SYARI’AH DIINDONESIA TAHUN 2018-2020 Fauzan Akbar Albastiah; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4900

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’ah di Indonesia data penelitian berasal dari laporan keuangan dan Sustainability report Bank Umum Syari’ah di Indonesia tahun 2018-2020. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa penerapan green accounting, green banking dan corporate social responsibility berpengaruh positif signifikan terhadap kinerja keuangan. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan, serta jumlah sampel dan populasi yang diteliti hanya Bank Umum Syari’ah di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan.
Struktur Modal Sebagai Variabel Pemoderasi dari Hubungan Rasio Profitabilitas, Rasio Likuiditas dan Rasio Solvabilitas Terhadap Return Saham Albastiah, Fauzan Akbar; Isnaen, Fauzi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16315

Abstract

Tujuan penelitian ini mengkaji pengaruh struktur modal sebagai variabel moderasi terhadap hubungan antara rasio profitabilitas, rasio likuiditas, dan rasio solvabilitas terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Data dianalisis menggunakan metode regresi data panel dengan program EViews 8. Variabel independen meliputi Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), dan Debt to Equity Ratio (DER), sementara variabel moderasi adalah Debt to Asset Ratio (DAR) dan Equity to Asset Ratio (EAR). Penelitian menemukan bahwa struktur modal, baik DAR maupun EAR, secara umum tidak mampu memoderasi hubungan antara rasio-rasio keuangan dan return saham. Hasil juga menunjukkan bahwa beberapa variabel, seperti DER dan ROA, tidak signifikan terhadap return saham. Studi ini memperkuat pemahaman tentang pentingnya analisis rasio keuangan dalam memprediksi kinerja saham, sekaligus memberikan wawasan tentang keterbatasan penggunaan struktur modal sebagai variabel moderasi.Keywords: Struktur Modal,Profitabilitas,Likuiditas,Solvabilitas dan Retuurn Saham.
Pengaruh Return On Assets, Corporate Social Responsibility, dan Capital Intensity Terhadap Tax Avoidance Isnaen, Fauzi; Albastiah, Fauzan Akbar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i2.7257

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return On Asset (ROA), CSR dan Capital Intensity terhadap Tax Avoidance. Penelitian ini dilakukan pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) tahun 2014-2016. Data diperoleh dengan mengakses halaman Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda menggunakan SPSS 24. Hasil penelitian ini menunjukkan rata-rata CETR sebesar 56,6% dengan koefisien determinasi menunjukkan tingkat penghindaran pajak yang cukup tinggi. Hasil uji regresi menunjukkan ROA, CSR, dan Capital Intensity memiliki pengaruh yang signifikan terhadap Tax Avoidance. Keterbatasan  penelitian ini yaitu terletak pada periode pengamatan sehingga membuka peluang untuk peneliti selanjutnya dengan melekukan penelitian lanjutan dengan menambahkan periode pengamatan. Implikasi penelitian ini yaitu untuk menambah khazanah ilmu pengetahuan tentang  tax avoidance  yang dapat dipengaruhi oleh ROA yang diproksikan menggunakan Return On Asset (ROA) dan CSR diproksikan menggunakan CSR Ratio (Indeks GRI), sedangkan Capital Intensity dalam penelitian ini menggunakan Fixed Asset Intensity Ratio. 
Co-Authors Ersi Sisdianto Fauzi Isnaen Fauzi Isnaen Fauzi Isnaen Febi Pertiwi Riyanti Achmad Isnaen , Fauzi Isnaen, Fauzi Mochammad Irfan Saputra Rd Bily Parancika Warsono Warsono Widiyastuti, Kania